This opinion cited by 109 cases:

Hanna v. Commissioner , 71 T.C.M. 2935 ( 1996 )


Leonzo v. Commissioner , 73 T.C.M. 1900 ( 1997 )


Drummond v. Commissioner , 73 T.C.M. 1959 ( 1997 )


Barber v. Commissioner , 80 T.C.M. 810 ( 2000 )


Evans v. Comm'r , 2012 Tax Ct. Summary LEXIS 119 ( 2012 )


Benson v. Comm'r , 93 T.C.M. 1199 ( 2007 )


Klein v. United States , 94 F. Supp. 2d 838 ( 2000 )


Droz v. Commissioner , 71 T.C.M. 2204 ( 1996 )


Thomson v. Commissioner , 78 T.C.M. 768 ( 1999 )


KLING v. COMMISSIONER , 81 T.C.M. 1448 ( 2001 )


Reid v. Comm'r , 96 T.C.M. 43 ( 2008 )


Glenn A. Mortensen v. Commissioner of Internal Revenue , 440 F.3d 375 ( 2006 )


Myron Barlow and Arlene Barlow v. Commissioner of Internal Revenue , 301 F.3d 714 ( 2002 )


Barrett v. Commissioner ( 1997 )


kenco-restaurants-inc-98-2416-k-k-restaurants-inc-98-2417-tiffin , 206 F.3d 588 ( 2000 )


Rose v. Saginaw County , 353 F. Supp. 2d 900 ( 2005 )


Madsen v. Comm'r , 2010 Tax Ct. Summary LEXIS 170 ( 2010 )


Djoshabeh v. Comm'r , 2014 Tax Ct. Summary LEXIS 60 ( 2014 )


Mordkin v. Commissioner , 71 T.C.M. 2796 ( 1996 )


Crouse v. Comm'r , 101 T.C.M. 1456 ( 2011 )